UDARYLLIS: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
UDARYLLIS
Largest movements
- Stocks and contracts -€57,000
down €57,000 (-38.0%), from €150,000 to €93,000
- Cash +€7,734
up €7,734 (+8.8%), from €87,862 to €95,597
mainly Stocks and contracts (+€57,000) and Receivables within one year (+€4,509)
- Receivables within one year -€4,509
down €4,509 (-16.2%), from €27,777 to €23,268
of which Trade receivables: -€12,010
- Profit (loss) carried forward -€26,225
down €26,225 (-48.7%), from €53,827 to €27,602
- Accrued charges and deferred income -€22,500
no longer reported in 2025 (was €22,500)
- Other debts -€8,177
down €8,177 (-12.4%), from €66,137 to €57,960
- Gross operating margin -€70,082
down €70,082, from €44,461 to -€25,620
- Taxes -€11,262
no longer reported in 2025 (was €11,262)
- Financial income +€2,342
up €2,342 (+4,901%), from €48 to €2,390
- Financial charges -€2,092
down €2,092 (-48.4%), from €4,319 to €2,227
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €265,639 | €211,864 | -€53,775 | -20.2% |
| Current assets | 29/58 | €265,639 | €211,864 | -€53,775 | -20.2% |
| Stocks and contracts in progress | 3 | €150,000 | €93,000 | -€57,000 | -38.0% |
| Stocks | 30/36 | €150,000 | €93,000 | -€57,000 | -38.0% |
| Amounts receivable within one year | 40/41 | €27,777 | €23,268 | -€4,509 | -16.2% |
| Trade receivables | 40 | €26,696 | €14,686 | -€12,010 | -45.0% |
| Other amounts receivable | 41 | €1,081 | €8,582 | +€7,501 | +694% |
| Cash at bank and in hand | 54/58 | €87,862 | €95,597 | +€7,734 | +8.8% |
| Total equity and liabilities | 10/49 | €265,639 | €211,864 | -€53,775 | -20.2% |
| Equity | 10/15 | €60,027 | €33,802 | -€26,225 | -43.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €6,200 | - | -€6,200 | |
| Profit (loss) carried forward | 14 | €53,827 | €27,602 | -€26,225 | -48.7% |
| Amounts payable | 17/49 | €205,612 | €178,062 | -€27,550 | -13.4% |
| Amounts payable within one year | 42/48 | €183,112 | €178,062 | -€5,050 | -2.8% |
| Trade debts | 44 | €101,752 | €102,605 | +€853 | +0.8% |
| Suppliers | 440/4 | €101,752 | €102,605 | +€853 | +0.8% |
| Taxes, remuneration and social security | 45 | €15,224 | €17,497 | +€2,273 | +14.9% |
| Taxes | 450/3 | €15,224 | €17,497 | +€2,273 | +14.9% |
| Other amounts payable | 47/48 | €66,137 | €57,960 | -€8,177 | -12.4% |
| Accrued charges and deferred income | 492/3 | €22,500 | - | -€22,500 | |
| Other operating charges | 640/8 | €558 | €768 | +€209 | +37.5% |
| Gross operating margin | 9900 | €44,461 | -€25,620 | -€70,082 | |
| Operating profit (loss) | 9901 | €43,903 | -€26,388 | -€70,291 | |
| Financial income | 75/76B | €48 | €2,390 | +€2,342 | +4,901% |
| Recurring financial income | 75 | €48 | €2,390 | +€2,342 | +4,901% |
| Financial charges | 65/66B | €4,319 | €2,227 | -€2,092 | -48.4% |
| Recurring financial charges | 65 | €4,319 | €2,227 | -€2,092 | -48.4% |
| Profit (loss) for the period before taxes | 9903 | €39,632 | -€26,225 | -€65,857 | |
| Income taxes | 67/77 | €11,262 | - | -€11,262 | |
| Profit (loss) for the period | 9904 | €28,370 | -€26,225 | -€54,595 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,370 | -€26,225 | -€54,595 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.